COM - Recent changes to this guidance
Below are details of the amendments that were published on 19
September 2008 (see the
update index for all updates).
|
Section |
Subject Revised |
Details Of Update |
|
CTSA Enquiries |
Repayment During Enquiry (Info) |
Additional cross reference (CTM92650) provided for more information about repayments before liability is finally established in QIPs and non-QIPs cases. |
|
Enquiry Into Return For The Wrong Period (AG) |
Clarified to show applies whether closure notice issued with COTAX or manually. |
|
|
Enquiry Requiring Change Of Return Version (AG) |
Step 10 amended to include issuing the closure notice manually if the wording of the standard COTAX closure notice does not suit your case. |
|
|
Closing An Enquiry: Non-Contract Settlements (Info) |
Under sub-heading Computer Action – note added that if you issue a manual closure notice (because the wording of the standard COTAX Closure Notice does not suit your case) COTAX does not issue the Revenue Amendment automatically. |
|
|
Closing An Enquiry: Non-Contract Settlements (AG) |
Step 10 – COTAX action updated. Steps 15 and 16 rewritten. |
|
|
Closing An Enquiry: Manual Closure Notices (AG) |
New Action Guide. |
|
